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Document 32016O0045

Guideline (EU) 2017/148 of the European Central Bank of 16 December 2016 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2016/45)

OJ L 26, 31.1.2017, p. 1–448 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/guideline/2016/45/oj

31.1.2017   

EN

Official Journal of the European Union

L 26/1


GUIDELINE (EU) 2017/148 OF THE EUROPEAN CENTRAL BANK

of 16 December 2016

amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2016/45)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Having regard to Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (1),

Whereas:

(1)

The Eurosystem needs to make use of individual monetary financial institutions' balance sheet item and interest rate statistics collected in accordance with Regulation (EU) No 1071/2013 of the European Central Bank (ECB/2013/33) (2) and Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34) (3) for monetary policy, financial stability and macroprudential policy purposes as well as for tasks related to the microprudential supervision of credit institutions in the euro area Member States.

(2)

Article 8 of Regulation (EC) No 2533/98 has been amended by Council Regulation (EU) 2015/373 (4) to provide expressly for the sharing of confidential statistical information that has been collected for the purpose of fulfilling the tasks of the ESCB, also for the purposes of prudential supervision and the stability of the financial system.

(3)

The national central banks (NCBs) should be required to transmit to the European Central Bank (ECB) the necessary individual monetary financial institution (MFI) balance sheet item and interest rate statistics collected in accordance with Article 5 of the Statute of the European System of Central Banks and of the European Central Bank.

(4)

Article 12 of Guideline ECB/2014/15 of the European Central Bank (5) on the provision of consolidated banking data to the ECB should be updated to take into account the implementing technical standards recently developed by the European Banking Authority and endorsed by the European Commission in Commission Implementing Regulation (EU) No 680/2014 (6). Since these updated rules include provisions on the required international consolidated banking data, Article 13 of Guideline ECB/2014/15 is no longer necessary and should be deleted.

(5)

Guideline ECB/2014/15 of the European Central Bank should be amended accordingly,

HAS ADOPTED THIS GUIDELINE:

Article 1

Amendments

Guideline ECB/2014/15 is amended as follows:

1.

Article 12 is replaced by the following:

‘Article 12

Consolidated banking data

NCBs shall report consolidated banking data in accordance with Part 9 of Annex II and shall follow the conceptual and methodological rules set out therein when providing such data.

NCBs shall report consolidated banking data in accordance with the European Banking Authority's (EBA) Implementing Technical Standards (ITS) introduced by Commission Implementing Regulation (EU) No 680/2014 (*1) and where applicable in accordance with national reporting obligations. NCBs shall provide actual data, where available. Where actual data are not available or cannot be processed, NCBs shall provide national estimates accompanied by methodological notes. Where the statistical information to be provided is not in full accordance with the EBA's ITS reporting standards or national reporting requirements, NCBs shall provide methodological notes in relation to the areas where the standards are not fully met.

Targeting the maximum possible coverage, NCBs shall specify any credit institutions excluded from the reporting population and an explanation of the reasons for their exclusion shall be provided. Major credit institutions or groups of institutions, which are relevant from a financial stability perspective, shall not be excluded from the reporting population.

The data collected shall be fully consolidated on a cross-border and cross-sector basis, where “cross-border” refers to domestic banks' branches and subsidiaries located outside the domestic market and included in the data reported by the parent institution, and “cross-sector” includes the branches and subsidiaries of banks classifiable as other financial institutions. Insurance companies shall not be included in the consolidated data.

Consolidated banking data shall be reported separately for:

small domestic banking groups and stand-alone credit institutions,

medium-sized domestic banking groups and stand-alone credit institutions,

large domestic banking groups and stand-alone credit institutions,

foreign (non-European Union) controlled subsidiaries,

foreign (non-European Union) controlled branches,

foreign (European Union) controlled subsidiaries,

foreign (European Union) controlled branches,

foreign (euro area) controlled subsidiaries,

foreign (euro area) controlled branches,

SSM significant banks,

SSM less significant banks.

SSM significant banks and SSM less significant banks are credit institutions established in participating Member States and any branches established in participating Member States by a credit institution established in a non-participating Member State. The distinction between significant and less significant supervised entities is set out in Article 6(4) of Council Regulation (EU) No 1024/2013 (*2) and Part IV of Regulation (EU) No 468/2014 of the European Central Bank (ECB/2014/17) (*3).

For the purposes of this Article, banks shall be classified as large banking groups or stand-alone credit institutions if their assets are greater than 0,5 % of the total consolidated assets of European Union banks; as medium-sized banks if their assets are between 0,5 % and 0,005 % of such total consolidated assets; and as small banks if their assets are below 0,005 % of such total consolidated assets.

NCBs shall report consolidated banking data four times a year.

A full dataset shall be reported for end-of-year data. A first submission of these annual data, to be carried out by mid-April of the year following the year to which the data relate, shall comprise the items flagged with an * in Part 9 (consolidated banking data (CBD) annual) of Annex II. However, the full annual dataset may be reported by mid-April if data are already available. Otherwise, the full annual dataset shall be reported by mid-May of the year following the year to which the data relate.

The end-March, end-June and end-September data shall be reported in early July, October and January respectively using the quarterly template and shall contain a subset of data from the comprehensive annual template. This data series shall be reported in accordance with Part 9 (consolidated banking data (CBD) quarterly) of Annex II.

NCBs shall revise reported data in accordance with the following general principles:

(a)

during all regular annual and quarterly data transmissions, in addition to the data on the current period, any ordinary or exceptional and significant revisions to the previous period's data shall also be transmitted;

(b)

where significant revisions are made, explanatory notes shall be provided to the ECB.

NCBs shall report to the ECB any deviation from the definitions and the rules in paragraphs 1, 2 and 3 to allow the assessment of national practices. NCBs shall submit explanatory notes explaining the reasons for such deviations.

(*1)  Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1)."

(*2)  Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (OJ L 287, 29.10.2013, p. 63)."

(*3)  Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (OJ L 141, 14.5.2014, p. 1).’;"

2.

Article 13 is deleted.

3.

The following Article 17a is inserted:

‘Article 17a

Individual MFI balance sheet item and interest rate statistics

NCBs shall report individual BSI and MIR statistics which they collect in accordance with Regulations (EU) No 1071/2013 (ECB/2013/33) and (EU) No 1072/2013 (ECB/2013/34) for selected individual euro area credit institutions in accordance with Tables 1, 2 and 3 of Part 15a of Annex II. The composition of the panel of euro area credit institutions covered in the reporting shall be decided by the Governing Council and notified to the reporting NCBs. The panel shall also include groups of homogeneous credit institutions (e.g. credit cooperatives or savings banks) for which data will be transmitted on an aggregated basis. The ECB may share this data across the Eurosystem in accordance with Regulation (EC) No 2533/98.

The Governing Council, based on advice by the Statistics Committee on the statistical and administrative impact of the reporting, shall decide on any amendments to the exchange of data, including changes to the composition of the panel. Such decisions shall be notified to the reporting NCBs.

The panel's membership may also be subject to less significant amendments related to the following events:

(a)

euro area enlargements, in order to include credit institutions resident in new euro area Member States;

(b)

changes in the MFI population due, for example, to institutions leaving the sector, mergers and acquisitions and other corporate reorganisations; and

(c)

changes in the actual reporting population of BSI and MIR statistics due to the derogations or sampling regimes applied by NCBs.

The Governing Council hereby delegates the power to decide on such less significant amendments to the panel's composition to the Executive Board. The Executive Board may sub-delegate such power to one of its members. The decision on such less significant amendments shall be based on advice from the ECB Directorate-General Statistics in liaison with the relevant NCBs. The Governing Council shall be kept informed of such changes on a regular basis.

NCBs shall ensure that information regarding the panel is correctly recorded in the Register of Institutions and Affiliates Database (RIAD) in accordance with Annex V. NCBs shall make the necessary amendments to the information recorded in RIAD when the panel's membership is affected.

The reporting scheme for individual BSI shall cover end-month and end-quarter outstanding amounts (stocks) and, for selected indicators, additional series covering information on breaks in outstanding amounts not arising from transactions (hereinafter referred to as “ancillary series”). In the case of loans, additional information on the net flows of loans securitised or otherwise transferred shall be reported. As regards individual MIR statistics, the transmission shall cover monthly interest rates on outstanding amounts and new business with the corresponding new business volumes. The requirements relate to euro-denominated deposits and loans vis-à-vis households and non-financial corporations resident in the euro area. For more details on the reporting requirements, see Part 15a of Annex II.

For the reporting of data relating to groups of credit institutions, the following provisions shall apply:

(a)

balance sheet indicators on outstanding amounts and ancillary series are calculated as the sum of the individual positions of the members of the group;

(b)

interest rates are calculated as weighted averages, whereas the group volume is calculated as the sum of the individual volumes. If the NCB collects the group data on an institution-by-institution basis, the interest rate averages will only cover the institutions which are included in the national MIR sample and are not subject to derogations; the same approach applies to the group volumes.

All items are mandatory, although special provisions apply to the reporting of ancillary series, as described in Part 15a of Annex II.

NCBs shall report this statistical information in accordance with the yearly calendar laid down by the ECB and communicated to the NCBs by the end of September each year.

When submitting revisions in the context of individual BSI and MIR statistics, NCBs shall adopt the same approach they follow for the purposes of the transmission of aggregated data, as is laid down in Articles 3(3) and 17(5) of this Guideline.

Before transmitting data to the ECB, NCBs shall verify the internal consistency of the data in accordance with the checks defined and maintained by the ECB.

NCBs shall report all information which is necessary to facilitate the validation of the reported data and to support its analysis. In particular, NCBs shall provide information regarding:

(a)

specificities of the credit institutions included in the national panel relating to: (i) derogations, sampling and use of group reporting, (ii) business model, e.g. use of short selling, and (iii) balance sheet structure, e.g. the relevance of positions under remaining assets or liabilities;

(b)

the reporting practices relating to ancillary series for individual BSI;

(c)

mergers and acquisitions or other corporate reorganisations and large one-off operations affecting credit institutions in the panel.

NCBs shall report the information preferably at the time of the data transmission and in any case before the closing of data production. The ECB shall handle the information provided having due regard to the confidentiality regime applicable.’;

4.

Annexes II and III are amended in accordance with the Annexes to this Guideline.

Article 2

Taking effect and implementation

This Guideline shall take effect on the day of its notification to the NCBs of the euro area Member States. The NCBs of the euro area Member States shall comply with this Guideline from 1 February 2017.

Article 3

Addressees

This Guideline is addressed to the NCBs of the euro area Member States.

Done at Frankfurt am Main, 16 December 2016.

The President of the ECB

Mario DRAGHI


(1)  OJ L 318, 27.11.1998, p. 8.

(2)  Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).

(3)  Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (ECB/2013/34) (OJ L 297, 7.11.2013, p. 51).

(4)  Council Regulation (EU) 2015/373 of 5 March 2015 amending Regulation (EC) No 2533/98 concerning the collection of statistical information by the European Central Bank (OJ L 64, 7.3.2015, p. 6).

(5)  Guideline ECB/2014/15 of the European Central Bank of 4 April 2014 on monetary and financial statistics (OJ L 340, 26.11.2014, p. 1).

(6)  Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).


ANNEX I

Annexes II and III to Guideline ECB/2014/15 are amended as follows:

1.

in Annex II, Part 9 is replaced by Annex II to this Guideline;

2.

in Annex II, the following Part 15a is inserted:

‘PART 15a

Individual MFI balance sheet item and interest rate statistics

Tables 1, 2 and 3 present the detailed requirements for the transmission of data on individual MFI balance sheet items and interest rate statistics. As regards individual MFI balance sheet items (BSI), these requirements relate to monthly series on outstanding amounts, together with a selected set of additional indicators on outstanding amounts to be reported on a quarterly basis. However, NCBs that collect these data on a monthly basis may report these indicators on a monthly basis. The reporting scheme for individual BSI also covers ancillary series, which include information on non-transaction effects so that meaningful transaction measures can be derived, i.e. taking into account revaluations due to changes in prices and exchange rates, reclassifications and loan write-offs or write-downs, as applicable. Tables 1 and 2 of this Part identify these requirements with the symbols “ߦ” and “ߦߦ”. “ߦߦ” indicates cases where NCBs are only required to cover reclassifications, as a minimum. In addition, in order to reduce the reporting burden, NCBs may apply a threshold approach when reporting ancillary series. In particular, NCBs are expected to report ancillary series on a best efforts basis for amounts exceeding EUR 50 million, but only when the ancillary series are larger than 1 % of the outstanding amounts of the indicator, i.e. threshold = max(EUR 50 million, 1 % of stocks). This threshold, which also applies to groups of credit institutions, is indicative and aims to help NCBs to decide whether to make an adjustment or not. However, when information is not readily available or is of a poor quality, a decision may be made by the relevant NCB either to take no further action or to make estimates. For loans, the reporting scheme includes additional information on loan transfers, to be reported as acquisitions minus disposals. These indicators, identified in Table 1 with the symbol “”, cover net flows of loans securitised or otherwise transferred (transactions with an impact on reported loan stocks). It should be noted that the requirements of Regulation (EU) No 1071/2013 (ECB/2013/33) do not directly match the data requirements of Table 1. In particular, net flows of securitised loans (transactions with an impact on reported loan stocks) that relate to the maturity breakdowns of loans to non-financial corporations and breakdowns by purpose for loans to households are only required on a quarterly basis under Regulation (EU) No 1071/2013 (ECB/2013/33). However, this information may be collected on a monthly basis at national level. Similarly, data on net flows of loans otherwise transferred (transactions with an impact on reported loan stocks) in relation to the maturity breakdowns of loans to non-financial corporations and loan transfers between domestic MFIs are not covered under the requirements of Regulation (EU) No 1071/2013 (ECB/2013/33), but may be available at national level. Where not directly available, this information must be reported on a best efforts basis.

The transmission of individual MFI interest rate (MIR) statistics, as set out in Table 3, includes monthly interest rates relating to euro-denominated deposits and loans vis-à-vis households and non-financial corporations resident in the euro area. In addition to interest rates on outstanding amounts and business volumes, the requirements cover the volumes of new business.

In accordance with Article 17a, the panel of euro area credit institutions involved in the exchange of data will be regularly amended. Subject to the approval procedure laid down in that Article, any amendments will be implemented according to the following rules.

(i)

For euro area enlargements: the relevant NCB and the ECB will agree on the institutions to be covered in the exercise and data will be reported for reference periods from the date on which the relevant Member State becomes a participating Member State.

(ii)

For changes in the MFI population: the panel will be amended according to the general principle that the coverage agreed upon by the Eurosystem must be preserved. In particular:

If an institution covered by the data exchange leaves the MFI population due to a change in its sector classification, it will be excluded from the panel;

MFIs on the panel may be involved in mergers or acquisitions. If the resulting institution uses the MFI code of an MFI that is already on the panel, no changes are required. If the resulting institution uses the code of an existing MFI that is not on the panel, the MFI will be added to the panel from the first day of the month in which the merger or acquisition takes place. In such situations the issue of whether the relevant NCB should report back data will be decided on a case-by-case basis. When the resulting institution uses a new MFI code, the MFI will be added to the panel from the first day of the month in which the merger or acquisition takes place;

In the event of divisions, the panel will be amended in order to continue to cover the largest of the resulting MFIs. The possibility of including all of the resulting MFIs will be decided on a case-by-case basis.

(iii)

For changes in the actual reporting population of BSI and MIR statistics due to the derogations or sampling regimes applied by NCBs: any institutions for which data become unavailable will be excluded from the panel.

Table 1

Data on assets of individual MFIs

 

 

 

Sector of counterparty

Total

MFIs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General government (S.13)

 

 

 

 

 

 

 

 

 

 

 

 

Non-financial corporations (S.11)

 

 

 

o/w intra-group positions

NCB

Up to 1 Y

Over 1Y and up to 2Y

Over 2Y

 

 

Total

 

 

 

 

 

 

 

 

 

Up to 1 Y

Over 1Y

Instrument

 

 

 

 

 

 

Over 1Y and up to 5Y

Over 5 Y

Cash

Area of counterparty

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loans

Euro area

 

ߦ

 

 

 

 

 

 

ߦ †

 

 

ߦ †

ߦ †

 

 

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the world

ߦߦ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w loans in euro

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w overdrafts in euro (1)

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w syndicated loans

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w reverse repos with CCPs

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debt securities

Euro area

 

ߦ

 

 

 

 

 

 

 

 

Q

 

 

 

 

Domestic

 

 

 

 

 

 

 

 

ߦ

ߦ

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

ߦ

ߦ

 

 

 

 

 

Rest of the world

ߦߦ

Q

 

 

 

 

 

 

Q

Q

 

 

 

 

 

MMF shares/units

Euro area

 

ߦ

 

 

 

 

 

 

 

 

 

 

 

 

 

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the World

ߦߦ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Equity and non-MMF IF shares/units

Euro area

 

 

 

 

 

 

 

 

 

ߦ

 

 

 

 

 

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the World

ߦߦ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-financial assets (including fixed assets)

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Remaining assets

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w financial derivatives

Euro area

 

Q

 

 

 

 

 

Q

 

 

 

 

 

 

 

Rest of the world

Q

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

 

Sector of counterparty

non-MFIs

 

 

 

Private sector

 

 

 

Households + non-profit institutions serving households (S.14+S.15)

OFIs, non-MMF investment funds and ICPFs

 

 

 

Total

For house purchases

For consumption and other purposes

 

OFIs and non-MMF investment funds

ICPFs

 

 

 

 

 

 

 

 

 

 

 

 

 

Instrument

 

 

 

Up to 1 Y

Over 1Y and up to 5Y

Over 5 Y

 

Up to 1 Y

Over 1Y and up to 5Y

Over 5 Y

 

 

Cash

Area of counterparty

Total

 

 

 

 

 

 

 

 

 

 

 

 

Loans

Euro area

 

ߦ †

 

 

 

ߦ †

 

 

 

ߦ †

 

 

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the world

 

 

 

 

 

 

 

 

 

 

 

 

o/w loans in euro

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

o/w overdrafts in euro (1)

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

o/w syndicated loans

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

o/w reverse repos with CCPs

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

Debt securities

Euro area

 

 

 

 

 

 

 

 

 

 

Q

Q

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the world

 

 

 

 

 

 

 

 

 

 

 

 

MMF shares/units

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the World

 

 

 

 

 

 

 

 

 

 

 

 

Equity and non-MMF IF shares/units

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the World

 

 

 

 

 

 

 

 

 

 

 

 

Non-financial assets (including fixed assets)

Total

 

 

 

 

 

 

 

 

 

 

 

 

Remaining assets

Total

 

 

 

 

 

 

 

 

 

 

 

 

o/w financial derivatives

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the world

 

 

 

 

 

 

 

 

 

 

 

 

Table 2

Data on liabilities of individual MFIs

 

 

 

Sector of counterparty

Total

 

 

 

MFIs

 

 

non-MFIs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central government

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14 + S.15)

Others

Instrument

 

 

Up to 1Y

Over 1Y and up to 2Y

Over 2Y

o/w intra-group positions

NCB

 

 

OFIs and non-MMF investment funds

ICPFs

Other general government

Deposits

Area of counterparty

 

Total

Euro area

 

 

 

 

ߦ

 

 

 

ߦߦ

 

 

 

 

 

 

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rest of the world

ߦߦ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w in euro

Total

Q

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deposits in M3

Euro area

 

 

 

 

 

 

 

 

 

ߦߦ

ߦߦ

ߦߦ

 

 

 

overnight

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w in euro (2)

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

with agreed maturity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Up to 1Y

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Between 1Y and 2Y

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

redeemable with a notice up to 3M

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w in euro (2)

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

repos not with CCPs

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deposits not included in M3

Euro area

 

 

 

 

 

 

 

 

 

ߦߦ

ߦߦ

ߦߦ

 

 

 

with agreed maturity over 2Y

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

redeemable with a notice over 3M

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w in euro (2)

Euro area

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

repos with CCPs

Domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Euro area other than domestic

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

Total

ߦߦ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

in euro

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

in foreign currency

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital and reserves

Total

ߦߦ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Remaining liabilities

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o/w financial derivatives

Euro area

 

 

 

 

Q

 

 

Q

 

 

 

 

 

 

 

Rest of the world

Q

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Table 3

Data on individual MFI interest rates

INSTRUMENT CATEGORIES FOR INTEREST RATES ON OUTSTANDING AMOUNTS

 

Sector

Type of instrument

Original maturity

Reporting obligation

Deposits in EUR

From households

With agreed maturity

Up to 2 years

AAR

Over 2 years

AAR

From non-financial corporations

With agreed maturity

Up to 2 years

AAR

Over 2 years

AAR

Loans in EUR

To households

For house purchase

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

For consumption and other purposes

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

To non-financial corporations

Total

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

INSTRUMENT CATEGORIES FOR INTEREST RATES ON NEW BUSINESS

 

Sector

Type of instrument

Original maturity, period of notice, initial period of interest rate fixation

Reporting obligation

Deposits in EUR

From households

Overnight (*1)

 

AAR

With agreed maturity

Up to 1 year maturity

AAR, amount

Over 1 and up to 2 years maturity

AAR, amount

Over 2 years maturity

AAR, amount

Redeemable at notice (*1)

Up to 3 months' notice

AAR

Over 3 months' notice

AAR

From non-financial corporations

Overnight (*1)

 

AAR

With agreed maturity

Up to 1 year maturity

AAR, amount

Over 1 and up to 2 years maturity

AAR, amount

Over 2 years maturity

AAR, amount

 

Repos

 

 

Loans in EUR

To households

Revolving loans and overdrafts and convenience and extended credit card credit (*1)

AAR

For consumption

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

For house purchases

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

For other purposes

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

To non-financial corporations

Revolving loans and overdrafts and convenience and extended credit card credit (*1)

AAR

Other loans up to an amount of EUR 0,25 million

Floating rate and up to 3 months period of initial rate fixation

AAR, amount

Over 3 months and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 3 year period of initial rate fixation

AAR, amount

Over 3 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

Other loans over an amount of EUR 0,25 million and up to EUR 1 million

Floating rate and up to 3 months period of initial rate fixation

AAR, amount

Over 3 months and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 3 year period of initial rate fixation

AAR, amount

Over 3 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

Other loans over an amount of EUR 1 million

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

3.

in Annex III, paragraph 2 of Part 2 is amended as follows:

(a)

the first subparagraph is replaced by the following:

‘2.

In the context of monetary and financial statistics, the ECB has defined 13 DSDs currently used for the exchange of statistics with the ESCB and other international organisations. For the majority of those DSDs, one data set using that structure is exchanged and as a consequence the DSD identifier and the associated data set identifier (DSI) used in the SDMX data messages are the same. The following data flow characteristics are in production:’;

(b)

the following indent is deleted from the list of indented points:

‘—

international consolidated banking statistics (CBS), DSD identifier and DSI “BIS_CBS”.’;

(c)

at the end of the list of indented points, the following indents are inserted:

‘—

individual MFI balance sheet items (IBSI), DSD identifier and DSI “ECB_IBSI1”,

individual MFI interest rate (IMIR), DSD identifier and DSI “ECB_IMIR1”.’;

4.

in Annex III, Part 3 is amended as follows:

(a)

the table is replaced by the following:

Data structure definition (DSD)

Concept (identifier)

Concept name

Value format  (*2)

Code list

Code list name

‘BSI

SSI

MIR

OFI

SEC

PSS

IVF

FVC

CBD

ICPF

ICO

IBSI

IMIR

DIMENSION ORDER IN THE KEY

DIMENSIONS

1

1

1

1

1

1

1

1

1

1

1

1

1

FREQ

Frequency

AN1

CL_FREQ

Frequency code list

2

2

2

2

2

2

2

2

2

 

 

2

2

REF_AREA

Reference area

AN2

CL_AREA_EE

Area code list

 

 

 

 

 

 

 

 

 

2

2

 

 

REF_AREA

Reference area

AN2

CL_AREA (*3)

Area code list

3

 

 

3

 

 

3

3

 

 

 

3

 

ADJUSTMENT

Adjustment indicator

AN1

CL_ADJUSTMENT

Adjustment indicator code list

4

 

3

 

 

 

 

 

 

 

 

4

3

BS_REP_SECTOR

Balance sheet reference sector breakdown

AN..2

CL_BS_REP_SECTOR

Balance sheet reference sector breakdown code list

 

 

 

 

 

 

 

 

 

 

 

5

4

MFI_LIST_IND

Individual MFI list

AN..18

CL_MFI_LIST_IND

Code list for the Individual MFI list

 

3

 

 

 

 

 

 

 

 

 

 

 

REF_SECTOR

Reference sector breakdown

AN4

CL_ESA95_SECTOR

ESA 95 reference sectoral breakdown code list

 

 

 

 

3

 

 

 

 

 

 

 

 

SEC_ISSUING SECTOR

Securities issuing sector

AN4

CL_ESA95_SECTOR

ESA 95 reference sectoral breakdown code list

 

 

 

 

 

3

 

 

 

 

 

 

 

PSS_INFO_TYPE

PSS information type

AN4

CL_PSS_INFO_TYPE

Payment and settlement system information type code list

 

 

 

 

 

4

 

 

 

 

 

 

 

PSS_INSTRUMENT

PSS instrument

AN4

CL_PSS_INSTRUMENT

Payment and settlement system instrument code list

 

 

 

 

 

5

 

 

 

 

 

 

 

PSS_SYSTEM

PSS entry point

AN4

CL_PSS_SYSTEM

Payment and settlement system entry point code list

 

 

 

 

 

6

 

 

 

 

 

 

 

DATA_TYPE_PSS

PSS data type

AN2

CL_DATA_TYPE_PSS

Payment and settlement system data type code list

 

 

 

 

 

 

 

 

 

3

 

 

 

COMP_APPROACH

Compilation approach indicator

AN1

CL_COMP_APPROACH

Compilation approach indicator code list

 

 

 

4

 

 

 

 

 

 

 

 

 

OFI_REP_SECTOR

Other financial intermediaries reporting sector

AN2

CL_OFI_REP_SECTOR

Other financial intermediaries reference sectoral breakdown code list

 

 

 

 

 

 

4

 

 

 

 

 

 

IVF_REP_SECTOR

Investment funds reporting sector

AN2

CL_IVF_REP_SECTOR

Investment funds reference sectoral breakdown code list

 

 

 

 

 

 

 

4

 

 

 

 

 

FVC_REP_SECTOR

Financial vehicle corporations reporting sector

AN1

CL_FVC_REP_SECTOR

Financial vehicle corporations reference sectoral breakdown code list

 

 

 

 

 

 

 

 

 

4

3

 

 

REPORTING_SECTOR

Reporting sector

AN..6

CL_SECTOR (*3)

Institutional sector code list

 

 

 

 

 

 

 

 

3

 

 

 

 

CB_REP_SECTOR

CBD reference sector breakdown

AN2

CL_CB_REP_SECTOR

Consolidated banking data reference sector breakdown code list

 

 

 

 

 

 

 

 

4

 

 

 

 

CB_SECTOR_SIZE

CBD reference sector size

AN1

CL_CB_SECTOR_SIZE

Consolidated banking data reference sector size code list

 

4

 

 

 

 

 

 

 

 

 

 

 

SSI_INDICATOR

Structural financial indicator

AN3

CL_SSI_INDICATOR

Structural financial indicator's code list

5

 

4

 

 

 

 

 

 

 

 

6

5

BS_ITEM

Balance sheet item

AN..7

CL_BS_ITEM

Balance sheet item code list

 

 

 

5

 

 

 

 

 

 

 

 

 

OFI_ITEM

Other financial intermediaries balance sheet item

AN3

CL_OFI_ITEM

Other financial intermediaries balance sheet item code list

 

 

 

 

4

 

 

 

 

 

 

 

 

SEC_ITEM

Securities item

AN6

CL_ESA95_ACCOUNT

ESA 95 account code list

 

 

 

 

 

 

5

 

 

 

 

 

 

IF_ITEM

Investment funds assets and liabilities

AN3

CL_IF_ITEM

IF balance sheet item code list

 

 

 

 

 

 

 

5

 

 

 

 

 

FVC_ITEM

Financial vehicle corporations assets and liabilities

AN3

CL_FVC_ITEM

Financial vehicle corporations balance sheet item code list

 

 

 

 

 

 

 

 

 

5

 

 

 

ICPF_ITEM

Insurance corporations and pension funds assets and liabilities

AN..4

CL_ICPF_ITEM

Insurance corporations and pension funds assets and liabilities code list

 

 

 

 

 

 

 

 

 

 

4

 

 

ICO_PAY_ITEM

Insurance corporations operations item

AN1

CL_ICO_PAY

Insurance corporations operations item code list

 

 

 

 

 

 

 

 

5

 

 

 

 

CB_ITEM

Consolidated banking data item

AN5

CL_CB_ITEM

Consolidated banking data item code list

6

 

 

6

 

 

6

6

6

 

 

7

 

MATURITY_ORIG

Original maturity

AN..3

CL_MATURITY_ORIG

Original maturity code list

 

 

5

 

 

 

 

 

 

 

 

 

6

MATURITY_NOT_IRATE

Original maturity/Period of notice/Initial rate fixation

AN..3

CL_MATURITY_ORIG

Original maturity code list

 

 

 

 

 

 

 

 

 

6

 

 

 

MATURITY

Maturity

AN..6

CL_MATURITY (*3)

Maturity code list

 

 

 

 

5

 

 

 

 

 

 

 

 

SEC_VALUATION

Securities valuation

AN1

CL_MUFA_VALUATION

Valuation in MUFA context code list

7

5

 

7

 

 

7

7

7

7

 

8

 

DATA_TYPE

Data type

AN1

CL_DATA_TYPE

Money and banking type of data, flow and position code list

 

 

6

 

 

 

 

 

 

 

 

 

7

DATA_TYPE_MIR

MIR data type

AN1

CL_DATA_TYPE_MIR

MFI interest rates data type code list

 

 

 

 

6

 

 

 

 

 

 

 

 

DATA_TYPE_SEC

Securities data type

AN1

CL_DATA_TYPE_SEC

Securities data type code list

8

6

 

8

 

7

8

8

8

 

 

9

 

COUNT_AREA

Counterpart area

AN2

CL_AREA_EE

Area code list

 

 

 

 

 

 

 

 

 

8

5

 

 

COUNTERPART_AREA

Counterpart area

AN2

CL_AREA

Area code list

 

 

7

 

 

 

 

 

 

 

 

 

8

AMOUNT_CAT

Amount category

AN1

CL_AMOUNT_CAT

Amount category code list

9

 

8

9

 

 

9

9

9

 

 

10

9

BS_COUNT_SECTOR

Balance sheet counterpart sector

AN..7

CL_BS_COUNT_SECTOR

Balance sheet counterpart sector code list

 

 

 

 

 

 

 

 

 

9

 

 

 

COUNTERPART_SECTOR

Counterpart sector

AN..6

CL_SECTOR

Institutional sector code list

 

 

 

 

 

8

 

 

 

 

 

 

 

COUNTERPART_SECTOR

Counterpart sector

AN2

CL_PS_COUNT_SECTOR

Payment and settlement system receiving/acquiring sector

 

 

 

 

 

 

 

10

 

 

 

 

 

FVC_ORI_SECTOR

Financial vehicle corporations originator sector

AN2

CL_FVC_ORI_SECTOR

Financial vehicle corporations originator sector code list

 

 

 

 

 

 

 

 

 

 

6

 

 

ICO_UNIT

Insurance corporations unit

AN1

CL_ICO_UNIT

Insurance corporations operations unit code list

10

7

9

10

7

9

10

11

10

10

 

11

10

CURRENCY_TRANS

Currency of transaction

AN..3

CL_CURRENCY

Currency code list

 

8

 

11

8

10

11

 

11

 

 

 

 

SERIES_DENOM

Denomination of the series or special calculation

AN1

CL_SERIES_DENOM

Denomination of the series or special calculation code list

 

 

 

 

 

 

 

 

 

11

7

 

 

CURRENCY_DENOM

Currency denominator

AN..15

CL_UNIT

Unit code list

11

 

 

 

 

 

 

12

 

 

 

12

 

BS_SUFFIX

Balance sheet suffix

AN..3

CL_BS_SUFFIX

Balance sheet suffix code list

 

 

 

 

9

 

 

 

 

 

 

 

 

SEC_SUFFIX

Series suffix in securities context

AN1

CL_SEC_SUFFIX

Securities suffix code list

 

 

10

 

 

 

 

 

 

 

 

 

11

IR_BUS_COV

Interest rates business coverage

AN1

CL_IR_BUS_COV

Interest rates business coverage code list

(b)

the following changes are made to the list of terms following the table:

(i)

the following term is inserted between the terms ‘Balance sheet reference sector breakdown’ and ‘Reference sector breakdown’:

Individual MFI list. This dimension refers to the reporting MFI (in the “ECB_IBSI1” and “ECB_IMIR1” DSDs).’;

(ii)

the term ‘Original maturity’ is replaced by the following:

Original maturity. For the “ECB_BSI1”, “ECB_FVC1”, “ECB_IVF1”, “ECB_CBD1”, “ECB_OFI1” and “ECB_IBSI1” DSDs, this dimension indicates the original maturity of the BSI.’;

(iii)

the following term is inserted between the terms ‘Original maturity’ and ‘Maturity’:

Original maturity/Period of notice/Initial rate fixation. This dimension identifies the breakdown by original maturity or period of notice for deposits for “ECB_MIR1” and “ECB_IMIR1” DSDs. For loans, this dimension refers to the original maturity of the loan and/or the initial period of interest rate fixation.’;

(iv)

the terms ‘Data type’ and ‘MIR data type’ are replaced by the following:

 

Data type. This dimension describes the types of data reported in the “ECB_BSI1”, “ECB_SSI1”, “ECB_OFI1”, “ECB_IVF1”, “ECB_FVC1”, “ECB_CBD1”, “ECB_ICPF1”, “ECB_ICO1” and “ECB_IBSI1” DSDs.

 

MIR data type. In the “ECB_MIR1” and “ECB_IMIR1” DSDs, this dimension distinguishes MFI interest rate statistics from those relating to volumes of new business or outstanding amounts.’;

(v)

the term ‘Amount category’ is replaced by the following:

Amount category. This dimension gives the category of the amount of new loans to non-financial corporations; new loans are also reported according to their size. It is only relevant for the “ECB_MIR1” and “ECB_IMIR1” DSDs.’;

(vi)

the term ‘Currency of transaction’ is replaced by the following:

Currency of transaction. This dimension describes the currency in which the securities are issued (for the “ECB_SEC1” DSD), or in which the following are denominated: (a) the MFI balance sheet items (for the “ECB_BSI1” and “ECB_IBSI1” DSDs); (b) the structural financial indicators (for the “ECB_SSI1” DSD); (c) the deposits and loans (for the “ECB_MIR1” and “ECB_IMIR1” DSDs); (d) the IF assets and liabilities (for the “ECB_IVF1” DSD); (e) the payment transactions (for the “ECB_PSS1” DSD); (f) the FVC assets and liabilities (for the “ECB_FVC1” DSD); (g) the OFI balance sheet items (for the “ECB_OFI1” DSD); (h) the CBD items (for the “ECB_CBD1” DSD); and (i) the transactions in IC and PF assets and liabilities (for the “ECB_ICPF1f” DSD).’;

5.

in Annex III, Part 4 is amended as follows:

(a)

Section 1 is amended as follows:

(i)

the heading is replaced by the following:

‘Section 1: Coded and uncoded attributes defined in the ECB_BSI1, ECB_SSI1, ECB_MIR1, ECB_OFI1, ECB_SEC1, ECB_PSS1, ECB_IVF1, ECB_FVC1, ECB_CBD1, ECB_ICPF1, ECB_ICO1, ECB_IBSI1 and ECB_IMIR1 DSDs’;

(ii)

the table is replaced by the following:

 

‘Statistical concept

Format  (*4)

Code list

BSI

SSI

MIR

OFI

SEC

PSS

IVF

FVC

CBD

ICPF

ICO

IBSI

IMIR

ATTRIBUTES AT SIBLING LEVEL

 

(exchanged using the FNS group)

 

 

TITLE

Title

AN..70

uncoded

 

UNIT

Unit

AN..12

CL_UNIT

Unit code list

UNIT_MULT

Unit multiplier

AN..2

CL_UNIT_MULT

Unit multiplier code list

DECIMALS

Decimals

N1

CL_DECIMALS

Decimals code list

TITLE_COMPL

Title complement

AN..1050

uncoded

 

 

 

 

 

NAT_TITLE

National language title

AN..350

uncoded

 

COMPILATION

Compilation

AN..1050

uncoded

 

 

 

 

 

 

 

 

COVERAGE

Coverage

AN..350

uncoded

 

SOURCE_AGENCY

Source agency

AN3

CL_ORGANISATION

Organisation code list

 

 

 

 

 

 

 

 

 

 

 

 

METHOD_REF

Methodology reference

AN..1050

uncoded

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ATTRIBUTES AT TIME SERIES LEVEL

(exchanged using the FNS group)

COLLECTION

Collection indicator

AN1

CL_COLLECTION

Collection indicator code list

DOM_SER_IDS

Domestic series identifier

AN..70

uncoded

 

 

 

 

 

BREAKS

Breaks

AN..350

uncoded

 

 

 

 

 

UNIT_INDEX_BASE

Unit index base

AN..35

uncoded

 

 

 

PUBL_PUBLIC

Source publication

AN..1050

uncoded

 

 

PUBL_MU

Source publication (euro area only)

AN..1050

uncoded

 

 

 

 

 

 

PUBL_ECB

Source publication (ECB only)

AN..1050

uncoded

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ATTRIBUTES AT OBSERVATION LEVEL

(exchanged together with the data in the main ARR segment except for OBS_COM which is exchanged within the FNS group)

OBS_STATUS

Observation status

AN1

CL_OBS_STATUS

Observation status code list

OBS_CONF

Observation confidentiality

AN1

CL_OBS_CONF

Observation confidentiality code list

OBS_PRE_BREAK

Pre-break observation value

AN..15

uncoded

 

OBS_COM

Observation comment

AN..1050

uncoded

 

(b)

in Section 2, the heading is replaced by the following:

Section 2: Common attributes properties for the ECB_BSI1, ECB_SSI1, ECB_MIR1, ECB_OFI1, ECB_SEC1, ECB_PSS1, ECB_IVF1, ECB_FVC1, ECB_CBD1, ECB_ICPF1, ECB_ICO1, ECB_IBSI1 and ECB_IMIR1 DSDs: NCBs reporting to the ECB  (*5)

(*5)  All attributes specified in the table in Section 1, which are set by the ECB, are not covered in this table.’;"

(c)

Section 3 is amended as follows:

(i)

in the table entitled ‘UNIT (unit)’ the following two rows are inserted at the end of the table:

‘IBSI

EUR

IMIR

For business volumes: EUR

For interest rates: PCPA’

(ii)

in the table entitled ‘UNIT_MULT (unit multiplier)’ the following two rows are inserted at the end of the table:

‘IBSI

6

IMIR (*6)

For business volumes: 6

For interest rates: 0

(iii)

in the table entitled ‘DECIMALS (decimals)’ the following two rows are inserted at the end of the table:

‘IBSI

0

IMIR

For business volumes: 3 (if data are available; otherwise 0)

For interest rates: 4’

(iv)

the first paragraph of the term ‘COMPILATION (compilation)’ is replaced by the following:

COMPILATION (compilation). For the BSI, IVF, FVC, ICPF, ICO, MIR, IBSI and IMIR datasets this attribute may be used for further textual explanation of the compilation methods, weighting schemes and statistical procedures used to compile the underlying series, particularly if they diverge from the ECB rules and standards. In general, the structure of the required national explanatory notes is the following:’;

(v)

in the table entitled ‘COVERAGE (coverage)’ the following row is inserted at the end of the table:

‘IMIR

stratification criteria, selection procedure (equal probability/probability proportional to size/selection of the biggest institutions) in the event of sampling’

 

(d)

in Section 4, in the table entitled ‘COLLECTION (collection indicator)’ the following two rows are inserted at the end of the table:

‘IBSI

For outstanding amounts: end-of-period (E)

For flows series: sum of observations throughout the period (S)

IMIR

For interest rates on outstanding amounts: end-of-period (E)

For interest rates on new business: average of observations through the period (A)

For new business volumes: sum of observations through the period (S)’

(e)

in Section 5, the first sentence of the second paragraph relating to ‘OBS-PRE-BREAK (pre-break observation value)’ is replaced by the following:

‘For the purpose of the BSI, IVF, FVC, OFI, ICPF, ICO and IBSI datasets, this attribute is not requested since the relevant information is already available from the reclassification series or the series expressing financial transactions.’.


(1)  These series are required to supplement the transmission on individual MIR. In particular, the requirement on ‘overdrafts’ covers revolving loans and overdrafts, convenience and extended credit card credit.

 

 

Monthly indicators on outstanding amounts.

Q

 

Quarterly indicators on outstanding amounts.

ߦ

 

Ancillary series: all adjustments combined.

ߦߦ

 

Ancillary series: all adjustments combined; NCBs may opt for reporting only effects relating to reclassifications, in case this reduces the reporting burden.

 

Loan transfers (acquisitions minus disposals).

(2)  These series are required to supplement the transmission on individual MIR. In particular, the requirement on ‘overdrafts’ covers revolving loans and overdrafts, convenience and extended credit card credit.

 

 

Monthly indicators on outstanding amounts.

Q

 

Quarterly indicators on outstanding amounts.

ߦ

 

Ancillary series: all adjustments combined.

ߦߦ

 

Ancillary series: all adjustments combined; NCBs may opt for reporting only effects relating to reclassifications, in case this reduces the reporting burden.

(*1)  For these indicators the business volumes are included in the reporting scheme for individual BSI.’;

(*2)  This indicates the number of letters/digits allowed for each element of the code lists (e.g. AN..7 means an alphanumeric string up to 7 characters long. AN1 means one alphanumeric character).

(*3)  New SDMX DSD code list.’;

(*4)  This indicates the number of letters/digits allowed for the transmission of each attribute (e.g. AN..1050 means an alphanumeric string up to 1 050 characters long, AN1 means one alphanumeric character, N1 means 1 digit).’;

(*6)  Interest rate data are submitted as percentages.’;


ANNEX II

Part 9 of Annex II to Guideline ECB/2014/15 is replaced by the following:

‘PART 9

Table 1.A.

CBD Annual – Reporters

CBD Annual — Reporters

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Section LE. Reporting population

A.

Large

B.

Medium

C.

Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of stand alone credit institutions

 

 

 

 

 

 

 

 

 

 

 

No. of credit institutions consolidated in banking groups

 

 

 

 

 

 

 

 

 

 

 

No. of banking groups

 

 

 

 

 

 

 

 

 

 

 

Total number of credit institutions *

 

 

 

 

 

 

 

 

 

 

 

Table 1.B.

CBD Annual — Profitability and efficiency

CBD Annual — Profitability and efficiency — IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A.

Large

B.

Medium

C.

Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income

Financial assets held for trading*

 

 

 

 

 

 

 

 

 

 

 

Financial assets designated at fair value through profit or loss*

 

 

 

 

 

 

 

 

 

 

 

Available-for-sale financial assets*

 

 

 

 

 

 

 

 

 

 

 

Loans and receivables*

 

 

 

 

 

 

 

 

 

 

 

Held-to-maturity investments*

 

 

 

 

 

 

 

 

 

 

 

Derivatives — Hedge accounting, interest rate risk *

 

 

 

 

 

 

 

 

 

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

(Financial liabilities held for trading )*

 

 

 

 

 

 

 

 

 

 

 

(Financial liabilities designated at fair value through profit or loss)*

 

 

 

 

 

 

 

 

 

 

 

(Financial liabilities measured at amortised cost)*

 

 

 

 

 

 

 

 

 

 

 

(Derivatives — Hedge accounting, interest rate risk)*

 

 

 

 

 

 

 

 

 

 

 

(Other liabilities)

 

 

 

 

 

 

 

 

 

 

 

(Expenses on share capital repayable on demand)

 

 

 

 

 

 

 

 

 

 

 

Dividend income*

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income*

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on financial assets and liabilities held for trading, net*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses from hedge accounting, net

 

 

 

 

 

 

 

 

 

 

 

Exchange differences, net

 

 

 

 

 

 

 

 

 

 

 

Gains (losses) on derecognition of assets other than held for sale, net

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

(Commitments and guarantees given)

 

 

 

 

 

 

 

 

 

 

 

(Other provisions)

 

 

 

 

 

 

 

 

 

 

 

(Impairment on financial assets not measured at fair value through profit or loss)

(Financial assets measured at cost [unquoted equity])*

 

 

 

 

 

 

 

 

 

 

 

(Available-for-sale financial assets) *

 

 

 

 

 

 

 

 

 

 

 

(Loans and receivables [including finance leases])*

 

 

 

 

 

 

 

 

 

 

 

(Held to maturity investments)*

 

 

 

 

 

 

 

 

 

 

 

(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

 

 

 

 

 

 

 

 

 

 

 

(Impairment or (-) reversal of impairment on non-financial assets)

(Property, plant and equipment)

 

 

 

 

 

 

 

 

 

 

 

(Investment properties)

 

 

 

 

 

 

 

 

 

 

 

(Goodwill)

 

 

 

 

 

 

 

 

 

 

 

(Intangible assets [other than goodwill])

 

 

 

 

 

 

 

 

 

 

 

(Other)

 

 

 

 

 

 

 

 

 

 

 

Negative goodwill recognised in profit or loss

 

 

 

 

 

 

 

 

 

 

 

Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates

 

 

 

 

 

 

 

 

 

 

 

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

(Tax expense or (-) income related to profit or loss from continuing operations)

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

Profit or (-) loss after tax from discontinued operations

Profit or (-) loss before tax from discontinued operations

 

 

 

 

 

 

 

 

 

 

 

(Tax expense or (-) income related to discontinued operations)

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

Attributable to minority interest

 

 

 

 

 

 

 

 

 

 

 

Attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 


CBD Annual — Profitability and efficiency — GAAP FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A.

Large

B.

Medium

C.

Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on financial assets and liabilities held for trading, net*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on non-trading financial assets and liabilities, net

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses from hedge accounting, net

 

 

 

 

 

 

 

 

 

 

 

Exchange differences, net

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

 

 

 

 

 

 

 

 

 

 

 

Gains (losses) on derecognition of assets other than held for sale, net

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

(Commitments and guarantees given)

 

 

 

 

 

 

 

 

 

 

 

(Other provisions)

 

 

 

 

 

 

 

 

 

 

 

(Increases or (-) decreases of the fund for general banking risks, net)

 

 

 

 

 

 

 

 

 

 

 

(Impairment on financial assets not measured at fair value through profit or loss)

 

 

 

 

 

 

 

 

 

 

 

(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

 

 

 

 

 

 

 

 

 

 

 

(Impairment or (-) reversal of impairment on non-financial assets)

(Property, plant and equipment)

 

 

 

 

 

 

 

 

 

 

 

(Investment properties)

 

 

 

 

 

 

 

 

 

 

 

(Goodwill)

 

 

 

 

 

 

 

 

 

 

 

(Intangible assets [other than goodwill])

 

 

 

 

 

 

 

 

 

 

 

(Other)

 

 

 

 

 

 

 

 

 

 

 

Negative goodwill recognised in profit or loss

 

 

 

 

 

 

 

 

 

 

 

Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates

 

 

 

 

 

 

 

 

 

 

 

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

(Tax expense or (-) income related to profit or loss from continuing operations)

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

Extraordinary profit or (-) loss after tax

Extraordinary profit or loss before tax

 

 

 

 

 

 

 

 

 

 

 

(Tax expense or (-) income related to extraordinary profit or loss)

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

Attributable to minority interest

 

 

 

 

 

 

 

 

 

 

 

Attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 


CBD Annual — Profitability and efficiency — NON-FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A.

Large

B.

Medium

C.

Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income

Interest income

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)